Vaping Products Duty and Vaping Duty Stamps guidance

VPDS066000 - Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Conditions and variations

Any approval granted under Regulation 4 VPPDSC 26 may be subject to conditions or restrictions, either explicitly stated in the approval or specified via the external guidance.

HMRC retains the authority to amend or vary the terms of any approval at its discretion.